Information specifically in relation to Council Tax and a deceased person
Case reference FOI2018/00971
Published 21 September 2018
Request
Sirs I hereby request under the Freedom of Information Act the following information specifically in relation to Council Tax and a deceased person:- a) Your specific policy, written or adopted in relation to Council Tax, when a person has deceased. b) How you handle that persons name when they have deceased and there are 2 people listed on the property one of which is still living. c) Your specific policy in relation to non-payment of Council Tax where one of the people on the property demand has deceased leaving a widow or widower in a period of 3 or 6 months following being notified of the persons death. d) Your policy when you have been notified of probate. Many thanks for your assistance with this matter
Response
The answers to your questions are as follows:
a) Your specific policy, written or adopted in relation to Council Tax, when a person has deceased.
If the deceased was the sole owner occupier - exemption F (unoccupied since date of death) awarded. Any credit or debit due would be due to or from the estate.
If the deceased was the sole tenant occupier - exemption F (unoccupied since date of death) awarded until the tenancy terminated. Any credit or debit due would be due to or from the estate.
If the deceased was a joint occupier - liability is changed to the sole name of the remaining individual(s).
If the property is owned by someone else - Liability changed to owner.
b) How you handle that persons name when they have deceased and there are 2 people listed on the property one of which is still living.
Deceased account closed and any credit or debit due, would be due to or from the estate. Liability is changed to the sole name of the remaining individual(s).
c) Your specific policy in relation to non-payment of Council Tax where one of the people on the property demand has deceased leaving a widow or widower in a period of 3 or 6 months following being notified of the persons death.
The partner would have been jointly and severally liable prior to the death and widow or widower would remain liable after the death. The Council Tax, subject to any discount, would remain due and payable and payment requested accordingly.
d) Your policy when you have been notified of probate.
If an exemption F is being applied, cease the exemption six months after date of probate.
Please note that the above is a summary of the current legislation. The full criteria of any liability, exemption and discount is as the Local Government Finance Act 1992 and associated regulations dictate.
In addition, we will discuss alternative payment arrangements with any taxpayers who contact us about difficulties in paying. These arrangements are made on an individual basis.
Documents
This is Guildford Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.
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